The tariff classification of art kits from China

N017655 October 26, 2007 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4820.10.2020; 3213.10.0000 Ms. Paige L. Davis 1420 Fifth Avenue, Suite 4100 Seattle, Washington 98101-2338 RE: The tariff classification of art kits from China Dear Ms. Davis: In your letter dated September 17, 2007, you requested a tariff classification ruling on behalf of your client, Spice Box Ltd. of British Columbia, Canada. Three instructional art kits were submitted for our review and will be returned to you as requested. The first kit, “The Complete Sketch Kit”, contains a sixty four page instruction book, one fifty page sketch pad, seven artist pencils, one charcoal pencil, one colored pencil, one eraser and one metal pencil sharpener. The paperboard folder which holds the items has an inside see-thru pocket for framing and storing artwork, a compartment for art supplies and a convertible reading stand. On the back of the sketch pad there is a built-in easel attached. The essential character of “The Complete Sketch Kit” would be the sketch pad. The second kit, “Oil Painting, a Complete Kit for Art Enthusiasts”, contains a sixty-four page instruction book, two canvas boards, fourteen tubes of oil paint, five paint brushes, one painting palette, one palette knife and one container of linseed oil. The essential character of the “Oil Painting Kit” would be the paints. The applicable subheading for “The Complete Sketch Kit” will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be free. The applicable subheading for the “Oil Painting, a Complete Kit for Art Enthusiasts” will be 3213.10.0000, HTSUS, which provides for Artist’s, students’ or signboard painter’s colors, modifying tints, amusement colors and the like, in tablets, tubes jars, bottles, pans or in similar forms or packings: Colors in sets. The rate of duty will be 6.5 percent ad valorem on the entire set. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Your inquiry does not contain sufficient information for us to rule on the third sample, identified as the “Watercolor, a Complete Kit for Art Enthusiasts”. If you wish to pursue a ruling on this product, please resubmit the sample together with a value breakdown showing separate costs for each of the components in the kit. The breakdown must include separate costs for the assorted watercolor paints and all individual accessories, i.e., instruction book, paper pad, paint brushes, pencils, painting palette, sandpaper block, etc. The breakdown must also show a separate cost for the paperboard folder and for the plastic display tray which hold the supplies. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division